PCORI Fee Filings are Open for 2026 - File Yours Now
- PCORI fee filing 2026 is due by July 31, 2026, using IRS Form 720.
- Applicable self-insured health plans and certain insurers must file annually.
- The 2026 PCORI fee depends on your plan year ending date and covered lives.
- Accurate covered-life calculations help prevent filing errors and IRS notices.
- Electronic filing simplifies Form 720 preparation and timely submission.
The 2026 PCORI Filing Season Has Officially Begun
The annual filing season for the Patient-Centered Outcomes Research Institute (PCORI) fee is now underway. Employers, health plan sponsors, and insurers responsible for reporting this fee should begin preparing now to avoid last-minute filing issues before the July deadline.
Although the PCORI fee is reported using the second-quarter Form 720, it is an annual filing requirement rather than a quarterly obligation. Filing accurately and on time helps businesses remain compliant with IRS requirements while avoiding unnecessary penalties and delays.
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Who Needs to File the PCORI Fee in 2026?
The 2026 filing requirement generally applies to:
- Plan sponsors whose health plans are self-insured
- Issuers of certain health insurance policies
- Employers who sponsor many Health Reimbursement Arrangements (HRAs)
- Certain level-funded plans considered self-insured for PCORI purposes
Plans that provide only excepted benefits, such as standalone dental or vision coverage, generally are not subject to the fee. Certain government programs are also excluded. Reviewing your specific plan documents helps determine whether filing is required.
Your Filing Amount Depends on the Plan Year
The amount due is calculated by multiplying the average number of covered lives during the applicable plan year by the IRS-approved fee rate.
For the 2026 filing season, the applicable rates are:
- $3.47 per covered life for plan years ending on or after October 1, 2024, and before October 1, 2025.
- $3.84 per covered life for plan years ending on or after October 1, 2025, and before October 1, 2026.
Since the IRS adjusts the fee annually for inflation, using the correct rate for your plan year is essential.
Minor Filing Errors Can Result in Major Problems
Many organizations underestimate the filing process, but small mistakes can create significant compliance issues.
Common filing errors include:
- Using an outdated annual fee rate
- Incorrectly calculating average covered lives
- Reporting under the wrong IRS number on Form 720
- Missing the July 31 filing deadline
- Failing to submit payment with the return
Preparing early provides time to review calculations and correct any issues before submission.
Prepare Early and Stay Compliant
As the filing deadline approaches, gathering enrollment records, calculating covered lives, and reviewing IRS guidance ahead of time can make the filing process much smoother.
Electronic filing platforms also simplify Form 720 preparation by reducing paperwork, improving accuracy, and providing confirmation after successful submission.
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File Before the Deadline
The deadline for the 2026 PCORI fee filing is July 31, 2026. Filing before the deadline helps organizations avoid unnecessary stress while ensuring accurate reporting and timely payment.
Businesses looking for an easier filing experience can use eFile720 to prepare and electronically submit Form 720 securely while meeting IRS compliance requirements.
FAQs
1. When is the PCORI fee due in 2026?
The PCORI fee due for 2026 must be reported and paid by July 31, 2026, using the second-quarter Form 720. Payment generally accompanies the return, and separate excise tax deposits are typically not required.
2. Who must file the PCORI fee in 2026?
The filing generally applies to issuers of specified health insurance policies and sponsors of applicable self-insured health plans, including many employers offering self-funded health benefits or Health Reimbursement Arrangements (HRAs).
3. How is the 2026 PCORI fee calculated?
The fee is calculated by multiplying the average number of covered lives during the applicable plan year by the IRS-approved per-covered-life rate that corresponds to the plan year's ending date.